2009 (3) TMI 118

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....an for the Appellant. Atul Gupta for the Respondent. ORDER P.K. Das, Judicial Member.- Revenue filed this appeal against Order-in-Appeal No. 03/ST/RTK/2007, dated 7-2-2007 passed by the Commissioner (Appeals), Delhi. 2. Relevant facts of the case, in brief, are that the respondents were providing vehicles, namely Indica/Qualis to M/s. Nestle India Ltd. with their driver for transport purposes ....

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....respondent reiterates the findings of the Commissioner (Appeals). He submits that the vehicles were used for the fixed destinations by M/s. Nestle India Ltd. and, therefore, it is outside the purview of Rent-a-Cab service. 5. After hearing both the sides, it is seen from the decision of the Tribunal in the case of R.S. Travels (supra), that where the vehicle was used for a particular destination ....